Accounting and Business Research, Volume 47, Issue 5 (2017)

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Accounting and Business Research, Volume 47, Issue 5 (2017)

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International Accounting Policy Forum

Original Articles

Article
Introduction
Robert Hodgkinson
Pages: 471-472
Published online: 08 Jun 2017
CitationforIntroduction | Full Text | PDF (65.3 KB)
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Article
Why regulate private firm disclosure and auditing?
Michael Minnis & Nemit Shroff
Pages: 473-502
Published online: 08 Jun 2017
AbstractforWhy regulate private firm disclosure and auditing? | Full Text | References | PDF (609 KB)
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Article
‘Different approaches to regulating private company financial reporting’: a practitioner’s view
Filippo Poli
Pages: 503-505
Published online: 08 Jun 2017
First Page Previewfor‘Different approaches to regulating private company financial reporting’: a practitioner’s view | Full Text | PDF (73.3 KB)
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Article
Private company finance and financial reporting
Ole-Kristian Hope & Dushyantkumar Vyas
Pages: 506-537
Published online: 08 Jun 2017
AbstractforPrivate company finance and financial reporting | Full Text | References | PDF (433.7 KB)
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Article
‘Private company finance and financial reporting: what do we know?’: a practitioner’s view
David Blair
Pages: 538-539
Published online: 08 Jun 2017
Citationfor‘Private company finance and financial reporting: what do we know?’: a practitioner’s view | Full Text | PDF (69.2 KB)
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Article
The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study
Joachim Gassen
Pages: 540-563
Published online: 08 Jun 2017
AbstractforThe effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study | Full Text | References | PDF (420.9 KB)
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Notes

Note
‘The effect of IFRS for SMEs on the financial reporting of private firms: an exploratory interview study’: a practitioner’s view
Page: 564
Published online: 08 Jun 2017
Citationfor‘The effect of IFRS for SMEs on the financial reporting of private firms: an exploratory interview study’: a practitioner’s view | Full Text | PDF (56.6 KB)
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Original Articles

Article
Auditing private companies: what do we know?
Ann Vanstraelen & Caren Schelleman
Pages: 565-584
Published online: 08 Jun 2017
AbstractforAuditing private companies: what do we know? | Full Text | References | PDF (245.8 KB)
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Open Access
Article
‘Auditing private companies’: a practitioner view
Danielle Stewart
Pages: 585-587
Published online: 08 Jun 2017
First Page Previewfor‘Auditing private companies’: a practitioner view | Full Text | PDF (71.7 KB)
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P.D. Leake Lecture

Article
Embracing ambiguity in management controls and decision-making processes: On how to design data visualisations to prompt wise judgement
Paolo Quattrone
Pages: 588-612
Published online: 08 Jun 2017
AbstractforEmbracing ambiguity in management controls and decision-making processes: On how to design data visualisations to prompt wise judgement | Full Text | References | PDF (2.9 MB)
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Article
Embracing ambiguity in management control and decision-making processes: a response
Tristan Price
Pages: 613-615
Published online: 08 Jun 2017
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